show me the calculation also please, thanks a lot

Question 1 James has just started a lawn-mowing service and has purchased a group of new lawnmowers for $40,000. The friend expects the mowers to last five years and to have negligible resale value at that point. The friend's business plan projects cutting 5,000 lawns over the five years, with per-year projections of 500, 1,000, 1,200, 1,800 and 500 lawns over the five years. Required: Calculate the accumulated depreciation balance at the end of the second year using each of the following depreciation bases: i) straight-line ii) reducing balance (25 per cent rate) iii) units-of-production. b) In what circumstances is the use of reducing balance depreciation more appropriate than using the straight-line method? At 30 June 2010, the balance sheet of Fragrant Flowers Ltd disclosed the following noncurrent assets: 60,000 Land Buildings Less: Accumulated depreciation 130,000 50,000 80,000 $140,000 On 1 July 2010, the land was revalued upwards by $20,000 and the building was revalued at $90,000. Depreciation expense with respect to the building was $4,500 for each of the years ended 30 June 2011 and 2012. On 1 July 2012, the land was revalued at its recoverable amount of $70,000 and the building at $55,000. Required: Prepare journal entries to record the revaluations of the land and buildings on 1 July 2010 and 1 July 2012